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Business Doctor

DS writes: I run a small software company and we are exhibiting at a trade show in Switzerland in the next few weeks. The organisers of the show are based in America and have sent us an invoice that shows a charge for Swiss Vat of 7.6%. I thought Vat could not be charged on firms that are registered for Vat in another European country. In addition, the invoice bears only the American address of the company and mentions nothing about the location of the exhibition. Can I reclaim this Vat on my next return as normal?

Vat is usually charged according to where a business is registered for Vat, and then according to the Vat status of the goods or services being supplied, writes Adrian Houstoun, a Vat specialist partner at Kingston Smith. Presumably, the American organiser of the conference is registered